Corporate Tax Registration & Filing
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Corporate Tax Filing & Registration Services in Dubai, UAE
The UAE introduced Federal Corporate Tax under Federal Decree-Law No. 47 of 2022. Corporate Tax applies to financial years beginning on or after 1 June 2023 and is calculated on taxable income after making the adjustments required under the Corporate Tax Law.
KANZ GATE Accounting & Bookkeeping provides professional Corporate Tax registration and filing services in Dubai. Our experts help businesses determine their tax obligations, complete registration, maintain accurate financial records, calculate taxable income, and submit Corporate Tax returns through the EmaraTax portal. UAE Ministry of Finance
Scope of Corporate Tax
UAE Corporate Tax generally applies to companies and other legal entities incorporated, effectively managed, or controlled in the UAE. It also applies to individuals conducting a business or business activity in the UAE when their total business turnover exceeds AED 1 million during a calendar year.
Foreign legal entities may become subject to Corporate Tax when they have a permanent establishment, taxable nexus, or other taxable presence in the UAE. Banks, financial institutions, construction companies, developers, real estate businesses, brokerage firms, agencies, and other commercial enterprises also fall within the Corporate Tax framework when the relevant conditions are met.
Free Zone companies are within the scope of Corporate Tax and must comply with registration, filing, record-keeping, and other applicable requirements. A Qualifying Free Zone Person may benefit from a 0% Corporate Tax rate on qualifying income, subject to meeting all prescribed conditions. Non-qualifying income may be taxed at the standard rate.
For individuals, salary, personal investment income, and qualifying real estate investment income are generally not treated as income from a business or business activity for Corporate Tax purposes. Federal Tax Authority
Corporate Tax Exemptions in the UAE
Certain persons and organisations may be exempt from UAE Corporate Tax, either automatically or after meeting specific conditions. These may include government entities, specified government-controlled entities, qualifying public benefit entities, qualifying investment funds, and certain pension or social security funds.
Businesses engaged in extractive or non-extractive natural resource activities may qualify for exemption when they meet the required conditions and remain subject to the applicable Emirate-level taxation.
Qualifying dividends and capital gains may be treated as exempt income under the participation exemption. Qualifying intra-group transfers and business restructuring transactions may also receive Corporate Tax relief when all legal conditions are satisfied.
Because each exemption and relief is subject to specific requirements, KANZ GATE carefully evaluates your business activities and financial structure before determining the appropriate Corporate Tax treatment.
Who Is Required to Register for Corporate Tax?
All taxable UAE companies and legal entities are generally required to register for Corporate Tax and obtain a Corporate Tax Registration Number. This includes mainland companies, Free Zone companies, foreign legal entities with a taxable presence in the UAE, and businesses operating across sectors such as banking, finance, construction, development, real estate, brokerage, and commercial services.
Individuals must register when they conduct a business or business activity in the UAE and their total business turnover exceeds AED 1 million during a calendar year. Registration deadlines vary according to the type of taxable person and the date on which the registration requirement arises.
KANZ GATE provides specialised Corporate Tax registration services to ensure your application is prepared accurately, submitted within the prescribed deadline, and supported by the required documentation. FTA Corporate Tax Registration
Corporate Tax Rates in the UAE
The standard UAE Corporate Tax rate is 0% on taxable income up to AED 375,000 and 9% on taxable income exceeding AED 375,000. These rates apply to taxable income rather than total revenue or gross business turnover.
A Qualifying Free Zone Person may benefit from a 0% rate on qualifying income, while non-qualifying income is generally subject to a 9% rate. Large multinational groups meeting the relevant global revenue threshold may also fall within the UAE Domestic Minimum Top-up Tax framework for financial years beginning on or after 1 January 2025. UAE Domestic Minimum Top-up Tax
The Federal Tax Authority is responsible for administering, collecting, and enforcing Corporate Tax in the UAE. KANZ GATE Accounting & Bookkeeping helps businesses understand their obligations, calculate taxable income, prepare compliant returns, and manage Corporate Tax registration and filing with confidence.
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